Re: [問題] 受贈庫藏股
※ 引述《worldpeace28 (殘酷)》之銘言:
: 1/1某股東捐贈面值10之普通股2000股,當時市價15
: 2/1以每股17出售1000股
: 3/1以每股12出售1000股
: 請問3/1分錄怎做...
我國庫藏股票都是以成本法處理,
本題無購入成本,因此以公允價值予以記錄。
1/1
庫藏股票 30,000
資本公積 - 受領贈與 30,000
2/1
現金 17,000
庫藏股票 15,000
資本公積 - 庫藏股票交易 2,000
3/1
現金 12,000
資本公積 - 庫藏股票交易 2,000
保留盈餘 1,000
庫藏股票 15,000
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